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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART IV (D) - DESCRIPTION OF SERVICES:</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVICES PROVIDED INCLUDE RESEARCH AND MONITORING/ANALYSIS ON ISSUES IMPORTANT TO THE ORGANIZATION, ADVERTISING, PUBLIC AND MEDIA RELATIONS, PROGRAM MANAGEMENT AND PROMOTION OF INFORMATION TO THE PUBLIC, ACCOUNTING AND FINANCIAL OPERATIONS, MANAGEMENT, GENERAL AND ADMINISTRATIVE, MEETING PLANNING, AND ADDITIONAL SERVICES AS NEEDED IN MEETING THE OBJECTIVE OF AMERICAN BEVERAGE INSTITUTE IN THE FULFILLMENT OF ITS MISSION AND EXEMPT PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleN documentId="RetDoc1043200001">
      <DispositionOfAssetsDetail>
        <AssetsDistriOrExpnssPaidDesc>SEE SUPPLEMENTAL INFORMATION</AssetsDistriOrExpnssPaidDesc>
      </DispositionOfAssetsDetail>
      <DirectorOfSuccessor2Ind>0</DirectorOfSuccessor2Ind>
      <EmployeeOfSuccessor2Ind>0</EmployeeOfSuccessor2Ind>
      <OwnerOfSuccessor2Ind>0</OwnerOfSuccessor2Ind>
      <ReceiveCompensation2Ind>0</ReceiveCompensation2Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE N, PART II, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION UTILIZED ITS EXISTING ASSETS TO MEET ITS OPERATING EXPENSE OBLIGATIONS.THERE WAS NO PLAN OF TERMINATION AS OF DECEMBER 31, 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>RICHARD BERMAN AND COMPANY, INC. IS THE MANAGEMENT COMPANY FOR AMERICAN BEVERAGE INSTITUTE. RICHARD BERMAN, PRESIDENT, GENERAL COUNSEL AND EXECUTIVE DIRECTOR OF THE INSTITUTE, WAS COMPENSATED AS PRESIDENT OF RICHARD BERMAN AND COMPANY, INC. DURING 2022. DUE TO THE INSTITUTE'S ESTABLISHED ACCOUNTING AND FINANCIAL INTERNAL CONTROL PROCESSES, WHICH HAVE BEEN APPROVED BY AN INDEPENDENT CPA FIRM, THE CONFIDENTIAL COMPENSATION INFORMATION IS UNAVAILABLE TO THE PREPARER AND SIGNING OFFICER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN BEVERAGE INSTITUTE HAS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN BEVERAGE INSTITUTE'S FORM 990 WAS REVIEWED BY MANAGEMENT. MEMBERS OF THE GOVERNING BODY AND OUTSIDE LEGAL COUNSEL BOTH RECEIVED AND REVIEWED COPIES OF THIS FORM 990 PRIOR TO ITS FILING. ALL COMMENTS WERE ADDRESSED BEFORE THE RETURN WAS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN BEVERAGE INSTITUTE REQUIRES THE OFFICERS AND DIRECTORS TO READ AND SIGN THE POLICY AND TO DISCLOSE ANY CONFLICT OF INTEREST THEY MAY HAVE TO THE ENTIRE BOARD. THE BOARD THEN DECIDES WHETHER OR NOT A CONFLICT EXISTS. ANY OFFICERS OR BOARD MEMBERS WITH CONFLICTS ARE RECUSED FROM VOTING UPON ISSUES INVOLVING THEIR PARTICULAR CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN BEVERAGE INSTITUTE DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION EXCEPT THROUGH THOSE DOCUMENTS FILED WITH ITS FORM 1024 EXEMPTION APPLICATION (COPY AVAILABLE UPON REQUEST AT THE ORGANIZATION'S HEADQUARTERS IN WASHINGTON, DC) AS REQUIRED BY LAW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROFESSIONAL SERVICES 133,703.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN BEVERAGE INSTITUTE USES THE MODIFIED CASH BASIS OF ACCOUNTING AS IT PROVIDES FINANCIAL INFORMATION THAT IS MORE RELEVANT IN MEETING THE NEEDS OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
